基于EVA的X國有外貿(mào)企業(yè)績效評價研究
發(fā)布時間：2019-05-24 21:55
【摘要】：EVA (Economic value added)即經(jīng)濟增加值,是美國思騰斯特咨詢公司在1982年末最先提出的。它首次提出了所有資本都有機會成本的觀念,只有將這些機會成本,包括債務(wù)性資本成本和權(quán)益性資本成本,將它們從企業(yè)中的凈利潤中全部扣除,得到的才是企業(yè)真正的價值增值,才能真實反映企業(yè)的價值創(chuàng)造。從我國國有外貿(mào)企業(yè)的發(fā)展角度上看,近年來由國資委推行的經(jīng)濟增加值考核,在帶動企業(yè)健康發(fā)展的同時又能防范企業(yè)的經(jīng)營風險。但由于我國的實際情況同國外不同,如果使用不適合本國國情的績效體系,必然不能收到預(yù)期的效果。因此應(yīng)做出適當?shù)卣{(diào)整與改善使其適應(yīng)我國國情,這樣才能更好地將EVA考核應(yīng)用于我國企業(yè)。本文通過5個章節(jié)對EVA應(yīng)用在我國國有外貿(mào)企業(yè)中遇到的問題加以分析,并根據(jù)外貿(mào)企業(yè)的特點提出具體的改善建議。第一章,闡述了本文的選題背景和意義,以及研究的方法和創(chuàng)新之處,并對國內(nèi)外關(guān)于EVA研究的現(xiàn)狀以及文獻進行歸納和總結(jié)。第二章對EVA的概念,計算方法,以及企業(yè)績效評價的相關(guān)理論進行了具體的分析。第三章,以X企業(yè)作為個案,對該國有外貿(mào)企業(yè)2010年至2012年的EVA進行計算,分析和評價EVA對國有外貿(mào)企業(yè)進行績效評價時體現(xiàn)出優(yōu)勢和問題,并提出了制約企業(yè)的內(nèi)部和外部的環(huán)境問題。第四章,根據(jù)第三章所指出的EVA考核在運用中的問題,提出了自己的改善建議。第五章,進行了總結(jié)和展望。本文結(jié)合EVA理論,通過X國有外貿(mào)企業(yè)的具體案例就EVA考核方法的有效性,以及如何更好地在我國外貿(mào)企業(yè)應(yīng)用EVA績效評價體系做出了探討,為EVA在我國外貿(mào)企業(yè)的全面推行提供依據(jù),并對EVA績效評價體系在我國外貿(mào)企業(yè)的具體應(yīng)用提出了合理化建議。
[Abstract]:EVA (Economic value added), or economic value added, was first proposed by Steinster Consulting in late 1982. For the first time, it put forward the idea that all capital has the opportunity cost, which can only be deducted from the net profit of the enterprise, including the cost of debt capital and the cost of equity capital. What we get is the real value added of the enterprise, which can truly reflect the value creation of the enterprise. From the point of view of the development of state-owned foreign trade enterprises in China, the economic value added assessment carried out by SASAC in recent years can not only promote the healthy development of enterprises, but also prevent the operating risks of enterprises. However, because the actual situation of our country is different from that of foreign countries, if we use the performance system which is not suitable for our own national conditions, we will not be able to get the expected effect. Therefore, we should make appropriate adjustment and improvement to adapt to the national conditions of our country, so as to better apply EVA assessment to Chinese enterprises. This paper analyzes the problems encountered in the application of EVA in state-owned foreign trade enterprises in China through five chapters, and puts forward some concrete suggestions for improvement according to the characteristics of foreign trade enterprises. The first chapter expounds the background and significance of this topic, as well as the research methods and innovations, and summarizes the current situation and literature of EVA research at home and abroad. In the second chapter, the concept of EVA, the calculation method and the related theory of enterprise performance evaluation are analyzed concretely. In the third chapter, taking X enterprise as an example, this paper calculates the EVA of the state-owned foreign trade enterprise from 2010 to 2012, and analyzes and evaluates the advantages and problems of EVA in evaluating the performance of the state-owned foreign trade enterprise. And put forward the internal and external environmental problems that restrict the enterprise. In the fourth chapter, according to the problems in the application of EVA assessment pointed out in the third chapter, some suggestions for improvement are put forward. The fifth chapter, has carried on the summary and the prospect. Based on EVA theory, this paper discusses the effectiveness of EVA evaluation method and how to better apply EVA performance evaluation system to foreign trade enterprises in China through the specific cases of X state-owned foreign trade enterprises. This paper provides the basis for the comprehensive implementation of EVA in Chinese foreign trade enterprises, and puts forward some reasonable suggestions for the concrete application of EVA performance evaluation system in Chinese foreign trade enterprises.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F752.6
[Abstract]:EVA (Economic value added), or economic value added, was first proposed by Steinster Consulting in late 1982. For the first time, it put forward the idea that all capital has the opportunity cost, which can only be deducted from the net profit of the enterprise, including the cost of debt capital and the cost of equity capital. What we get is the real value added of the enterprise, which can truly reflect the value creation of the enterprise. From the point of view of the development of state-owned foreign trade enterprises in China, the economic value added assessment carried out by SASAC in recent years can not only promote the healthy development of enterprises, but also prevent the operating risks of enterprises. However, because the actual situation of our country is different from that of foreign countries, if we use the performance system which is not suitable for our own national conditions, we will not be able to get the expected effect. Therefore, we should make appropriate adjustment and improvement to adapt to the national conditions of our country, so as to better apply EVA assessment to Chinese enterprises. This paper analyzes the problems encountered in the application of EVA in state-owned foreign trade enterprises in China through five chapters, and puts forward some concrete suggestions for improvement according to the characteristics of foreign trade enterprises. The first chapter expounds the background and significance of this topic, as well as the research methods and innovations, and summarizes the current situation and literature of EVA research at home and abroad. In the second chapter, the concept of EVA, the calculation method and the related theory of enterprise performance evaluation are analyzed concretely. In the third chapter, taking X enterprise as an example, this paper calculates the EVA of the state-owned foreign trade enterprise from 2010 to 2012, and analyzes and evaluates the advantages and problems of EVA in evaluating the performance of the state-owned foreign trade enterprise. And put forward the internal and external environmental problems that restrict the enterprise. In the fourth chapter, according to the problems in the application of EVA assessment pointed out in the third chapter, some suggestions for improvement are put forward. The fifth chapter, has carried on the summary and the prospect. Based on EVA theory, this paper discusses the effectiveness of EVA evaluation method and how to better apply EVA performance evaluation system to foreign trade enterprises in China through the specific cases of X state-owned foreign trade enterprises. This paper provides the basis for the comprehensive implementation of EVA in Chinese foreign trade enterprises, and puts forward some reasonable suggestions for the concrete application of EVA performance evaluation system in Chinese foreign trade enterprises.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F752.6
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